Planet Edu Exams PVT LTD. vs. Principal Commissioner Of CGST Gurugram And Ors
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The petitioner, Planet Edu Exams Private Limited, filed a writ petition challenging an order dated 31.5.2021 passed by the Principal Commissioner of CGST and others. The respondents filed a reply. The petitioner subsequently placed on record a circular dated 20.9.2021, which the petitioner contended vindicated its case. The respondents' counsel argued that the circular might not have a bearing on the case. The High Court noted that the circular had not been addressed in the reply.
Held
The Court found it appropriate to set aside the impugned order dated 31.5.2021. The matter was remitted back to the Adjudicating Authority for a fresh decision in accordance with law. The Court did not delve into the specific impact of the circular dated 20.9.2021 on the petitioner's case, nor did it make a definitive finding on whether the circular vindicated the petitioner's position. The reasoning for setting aside the order and remitting the matter was based on the observation that the subsequent circular had not been addressed in the respondents' reply and its bearing on the case was a point of contention. The operative direction was to re-adjudicate the matter.
Key Issues
1. Whether the subsequent circular No. 159/15/2021-GST dated 20.9.2021 has a bearing on the decision of the case, as contended by the petitioner, or not, as argued by the respondents. Petitioner's contention: The petitioner argued that if the circular is read, its case is completely vindicated. The petitioner relied on Circular No. 159/15/2021-GST dated 20.9.2021. Respondents' contention: The respondents, through their counsel, contended that the circular may not have a bearing on the case.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 213 CWP-16663-2021 (O&M) Decided on : February 02, 2022 CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MR. JUSTICE PANKAJ JAIN Present: Mr. Amrinder Singh, Advocate for the petitioners. Mr. T.K.Joshi, Advocate for the respondents. **** AJAY TEWARI, J.(Oral)
By this petition the petitioner has prayed for quashing of the impugned order dated 31.5.2021 (Annexure P-11).
Reply dated 25.11.2021 has been filed on behalf of respondents, the same is taken on record.
At the very outset, we find that on 28.9.2021, the petitioner had placed on record a subsequent circular No. 159/15/2021-GST dated 20.9.2021 which would have bearing on the decision of this case. However, the same has not been addressed in the reply. The contention of Mr. Joshi is that this Circular may not have a bearing on the case. On the contrary, learned counsel for the petitioner has stated that if the circular is read the petitioner's case is completely vindicated.
Without going into this aspect at this stage, we deem it appropriate to set aside the impugned orders and and remit the matter back ANURADHA 2022.02.04 10:52 I attest to the accuracy and integrity of this document
CWP-16663-2021 (O&M) -2- to the Adjudicating authority for a fresh decision in accordance with law.
Petition stands disposed of with above said observations.
Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)
JUDGE (PANKAJ JAIN) JUDGE February 02, 2022 anuradha Whether speaking/reasoned - Yes Whether reportable - No ANURADHA 2022.02.04 10:52 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.